2018 (9) TMI 1507

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.... Shri Gyanendra Kumar Tripathi (AC) AR for Respondent ORDER Per: Archana Wadhwa After rejecting the request for adjournment we proceed to decide the appeal itself as the disputed issue stands covered by the various preceding decisions. 2. As per facts on record the appellant is engaged in providing services falling under the category of "Club or Association Services". Demand to the extent o....

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....s rendered to the members of the club. Similarly the Hon'ble Gujarat High Court in the case of Karnavati Club Ltd. vs. Commissioner of Service Tax has held that there is no obligation to discharge service tax upon clubs in respect of services to their own members. The said decision stands confirmed by the Hon'ble Supreme Court when the Revenue's appeal was rejected by the Hon'ble Supreme Court on ....